Realistic representations of contingencies in AC optimal power flow (ACOPF) often challenge traditional bus-branch network models. Derived from nodal analysis, such approaches represent network constraints in terms of the familiar bus admittance matrix, $Y_{\text{bus}}$ . A fixed $Y_{\text{bus}}$ is unable to represent common circuit breaker actions such as bus splitting. Work-arounds for $Y_{\text{bus}}$ -based analysis typically rely on topology processing, switching between different $Y_{\text{bus}}$ matrices depending on breaker settings. In this paper, we propose a very general node-breaker approach, employing multi-port element models and using a sparse tableau formulation (STF) for network constraints. Instead of treating breaker action as altering network topology, and hence changing the structure of Kirchhoff's voltage law (KVL) and Kirchhoff's current law (KCL) equations, this approach represents a breaker's position as impacting only constraints associated with a single component, thereby maintaining fixed structure in the KVL and KCL constraints. While larger numbers of variables are required, STF proves sparser than $Y_{\text{bus}}$ formulations. Numerical case studies herein demonstrate that STF provides computational efficiency comparable to a $Y_{\text{bus}}$ -based ACOPF at the scale of several hundred buses, and lower computational cost in an example of over one thousand buses.